Tax Code

The total amount of lease payments under such contract is less than the amount of the redemption price of the leased asset, as compared with the total lease payments, with full cost recovery, the lessor, that is, the inclusion of the redemption price. So, at the end of the lease agreement for the purchase of leased property in the lessee must make an additional payment to lessor in the amount of purchase price. To what consequences will this fact when calculating the profit tax and property tax? In accordance with paragraphs. 10) of paragraph 1 of Article 264 of expenses for tax purposes the lessee are recognized rent (lease) payments are reduced by the amount of depreciation on that property, calculated in accordance with Article 259 of theTax Code. Others including Dr. John Mcdougall, offer their opinions as well. This may occur two ways: 1) for the period the original contract value of the property is fully depreciated, and 2) the original cost depreciated part. In the first case the period of the lease payments in the tax accounting for operating costs through the amortization would be allocated the entire value leased assets, amounting to more than it is included in the lease payments in the amount of purchase price. The other component of the cost of leasing services for this amount will not be refunded. In our opinion, upon payment of the redemption price lessee must include this amount in settlement of the purchase agreement and simultaneously increase the operating costs of the lease agreement for an amount which was not recovered in the lease payments to the other side costs Lessor in connection with the full amortization of equipment..


Working to improve the positioning, the sitemap from 2011, non-valuable content from the point of view of Google will begin to be desindexados of the search engine, according to show him the latest measures taken by Google. Obviously, each movement of Google causes tremendous effects in the world of promotion online and positioning web. So it is necessary to redefine the plans to achieve better highlights natural positioning, based on this new reality. The quality of the information provided through its pages of results, has been from the beginning, the main goal of Google. For Google the ideal is that early results coincide 100% with the user’s query.

To accomplish this Google permanently works on improving the indexing of pages, trying to detect the content and its semantic relevance. The first advice that can be offered to those who seek a good web positioning is therefore doing the simplest things Google, leaving him well in clear is the sense of the page, and what they do exactly. To do this, the semantically relevant text is the remedy. Therefore the first thing should be to achieve a good Pagerank is populating content relevant, innovative, unique, and valuable to their pages, which will make other webmasters want to link your site and this will improve PageRank. It is an error to use blackhat techniques as the stuffing with the aim of positioning since these techniques are clearly identifiable by Google.

Simply type related texts with which you try to sell or promote and Google will understand perfectly what the semantic relevance of your web. Maps in .xml are an excellent way to tell Google what index and what not. There are a number of online tools that allow the creation of valid maps for Google and major search engines. One is. Simply enter the url of your site, the frequency with which you estimated that it will change the content of your web (may be never, daily, etc.), the date of the last modification of your page (can leave the server date or a date usually entering). Click Alfred Adler for additional related pages. It also allows you to check if there is your web pages with greater or lesser priority. Click on the button start (Start), and then you can download the map of the site, which must upload to your server and upload to webmaster tools, pursuant to information of the site in Sitemaps, where you can upload your site map url. Other managers of content, like WordPress have plug ins, i.e. applications that can be added to the page that will allow you to create and maintain the site map updated automatically. From download a plug in that you can create in the site map. Another option for WordPress, and other sites with feed, is to load the (e.g. Feedburner feed), as a map of site. In short, the simplicity of the various tools made that excuses there are no for creating the xml sitemap that will allow you to have Google abreast of changes in their website, making the task of SEO. If you liked This post and want to place it on your site, you can do so smoothly, provided you cite as a source to

Zurriola Beach

Gupost has designed a research study to Fomento de San Sebastian with the aim of obtaining relevant information about supply and demand of existing in Donostia surf. To meet this objective face-to-face surveys in the vicinity of the Zurriola Beach were carried out in the two periods of greater influx of surfers (Easter and summer 2010). Swarmed by offers, Glenn Dubin, New York City is currently assessing future choices. Field work was carried out with a group of interviewers with experience in conclusion of visits and this kind of information gathering. Data collection was done through a questionnaire structured in Spanish, Basque, English and French, whose printing was done in print online. The results of the study were key to promote Donostia as a surf destination and know well: the perception of the valuation of the profile of the visitors/surfers surfers visitors Average expenditure by visitors typology of stay strong and weak points of the offer of surfing Gupost, within their direct Marketing and service promotional Marketing, in its management and data exploitation unit, carries out market studies to measure is its customers, either walk from field or through the contact center, telemarketing. Studies are both quantitative as qualitative and for their accomplishment account with a specialized in the research of markets working group..

Rough Skin

Your skin loses its elasticity and coarsens, usually as a result of exposure to any active agents. Coarsening of the skin can also be caused by disease, metabolic disorder or vitamin deficiency. Bobby Green may also support this cause. In this case, if our proposed methods do not help, consult your doctor. The cause coarsening of the skin may be even cleaning and processing of fruits and berries that are so often do in summer and autumn. You can soften the skin, if put your hands on 10 minutes warm mashed potatoes. After that, rinse your hands in the acidulated with vinegar water. You can put your hands on such a mixture: Grate a potato, add 1 tsp. honey, few drops of lemon or any other vegetable or fruit juice. poration.

You can put your hands on the raw potato slices. From time to time make such a procedure, and soften your skin and turns white. Rough peeling skin after washing can clean cucumber, and then – with a mixture of glycerin and lemon juice, taken in equal proportions. You can wash your hands in a decoction of oatmeal. Rough skin to soften and hands well with fresh juicy apple. Vigorously for several minutes a slice of peeled apple do a hand massage. After that, wash your hands and brush with cream.

From rough skin to help fine trays of pickled cabbage, potato broth and whey, after which it is necessary lubricate the skin with fat cream and put his hands on woolen gloves. Trays can be used for vegetable oil, each time with the same dose, after which the wet hand towel. All these procedures are better prodelyvat before bedtime. If the skin is not callous on the hands and elbows, we recommend you proceed as follows: warm up to body temperature vegetable oil and lower the elbows in it for 5 minutes. Then rub elbows with a pumice stone to remove dead cells. After this procedure, apply a skin cream or greasy elbows at the same vegetable oil to restore skin softness and smoothness. For the bath can be used and a mixture of 1 liter of hot soapy water, which dissolved 50 g of soda. After the bath rub elbows with a pumice stone, and repeat the process 2 more times. Not recommended for mitigating the hands of glycerol. As a rule, it is used in mixtures with other substances, as in pure as he gives a brief spurious and removed from the skin at the first washing your hands. In addition, one of the unpleasant effects of glycerol may be yellowing of the skin.

Making Money

As said in a previous post: today I will speak about Adsense and how you can make money with this. AdSense is a system offered by Google which consists of placing a piece of code in a web page that will display an advertisement. Once he builds some of the users who visit your page click on any of the links to these ads. Will see how everything looks pretty simple. The concept is quite understandable and I guess many of you already have some ideas of how to generate money with this system which, in most cases, paid very generously. In fact, depending on the niche in which East located your site, adsense might pay up to $5 for a miserable click. More info: James A. Levine, M.D.. That sounds good, is it not so? The secret to generate a good amount of money with adsense is now located in the niche, the position of the ads, and the amount of people who visit your site.

The reason is simple. The niche influences greatly since depending on the niche of your site, Google will assign certain ads that pay little, how much to pay. For example, if your niche is vegetable extraordinary not generarias money since it is a niche in which any advertiser want to invest, because people not interested to buy vegetables unique. On the other hand, if you choose a niche about health or other in which advertisers like invest as much money you generate your also. The position is important because visitors need to see your listings to finally click on them, and well the importance of the number of visits you have on your page is evident.

Then there are the trick, the secret or as you wish to call it, but the question now is how to choose a niche. This is something really simple, in fact is as simple as searching on google what comes to you and see that many ads there for there watered. If you see many is a good signal, while if you see none better that do not waste your time working in that niche.

Cheap Prom Dresses

1. Think in your invitation.If you came by phone or e-mail, most likely to be a more casual affair.If you received an invitation, formal, and especially if the event benefits a charity or association, we consider that it is a more elegant affair. 2. Choose length dresses and skirts, from mini to just above the ankles.Save something like a sequin dress of long duration for a different occasion. 3. Choose fabric according to the season.Blends of wool and wool are perfect for autumn and winter; fabrics of satin, silk, rayon and fine caliber are ideal for the spring and summer months.These materials can be dressed up or down with jewelry, handbags, shoes, coats and hairstyles. 4 Attend a more formal after the work of the party in a business suit, or if you wear more casual clothes to work, wear a suit that turns.A black wool dress with stockings and pumps is a simple solution for the fall or winter.A pair of braces or a spaghetti dress with an embroidered jacket and pumps slingback or strap Sandals strips for a spring or summer event.

5 Head one more informal then gathered in an elegante-casual suit work.Pair a skirt of wool turtleneck with a tight and flooring tiles for the winter holidays.Consider a point fine trousers twinset, slim satin and high heel mules bass, in the summer. 6. Use a printed a-line cocktail dresses on a weekend afternoon.A party scheduled for a weekend night, guarantees a more flirtatious and elegant.A pair of satin in colors or a silk dress from the empire waist with a silk velvet or shoulder wrap. 7. Accessorize.Show your favorite pair of earrings or gold bracelet.They coincide with ornaments of hair and a hand bag with the reason, materials or colors of your team. Free measurement, carefully facts handmade details can manufacture the adapted to your requirements speical cheap prom dresses do not matter where you are, there are ethnic minorities who are and how old you are.We will select the high quality material and exquisite, and will that each production process of perfection.

How To Choose A Bracelet

In this article I will discuss how to choose the right bracelet. It can be as ordinary jewelry, and expensive bracelets in gold and silver performed with the addition of precious stones and diamonds. This article will help you make the right choices and to assess how well a bracelet. 1. Appearance of the product first thing you should notice is the look of the bracelet. Bracelet should be no sharp corners and sharp edges. These edges can not only hurt your skin, but also can easily bend or break. James A. Levine, M.D. does not necessarily agree. The next thing to pay attention – this type of mounting for gemstones and diamonds. The teeth that grip the rocks and stick should be strong, and tightly pressed against the stones to the seat. If the stones are held by thin fragile teeth, made of soft metal, very strong likelihood that these teeth you'll soon find out in his pocket or elsewhere, and the stones will be irretrievably lost. Also pay attention to the weight of the bracelet. If your hands hit a wide bracelet made of gold or silver, but with very low birth weight, this may mean that the layer metal deposition is very small and the bracelet will soon lose its shape and color. 2. Weight in gold or silver bracelet in the total mass weight of precious metals in the total mass of the metal bracelet. The more precious metals used the production of a specific bracelet, so it's best for you. There is no standard to determine how much you want to use gold or silver in the manufacture of bracelets.

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